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petition with this Court. Petitioner did not cooperate with
respondent in preparing for trial.
Before trial, petitioner asserted that he had a right not to
testify because to do so would have required him to waive his
Fifth Amendment privilege against self-incrimination. Petitioner
did not identify or exchange any documents, identify witnesses,
or file a pretrial memorandum as required by the standing
pretrial order. Respondent complied with these requirements.
OPINION
A. Burdens of Production and Proof
1. Burden of Production
a. Section 6201(d)
If a taxpayer asserts a reasonable dispute with respect to
any item of income reported on a third-party information return
and the taxpayer has fully cooperated with the Secretary, the
Secretary has the burden of producing reasonable and probative
information concerning that deficiency in addition to the
information return. Sec. 6201(d).
Petitioner did not introduce any evidence to refute
respondent’s evidence or show that respondent’s determination of
petitioner’s income is in error. We conclude that respondent
does not have the burden of production under section 6201(d)
because petitioner did not assert a reasonable dispute with
respect to any item of income reported on an information return
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